OECD/G20 BEPS Project: Calendar for planned stakeholders' input
OECD/G20 BEPS Project: Calendar for planned stakeholders’ input Version: 19 December 2014 BEPS Action Plan Item Type Date* Deadline 7 PE Status (bit.ly/1toqSJW) Discussion Draft 31 October 2014 9 January 2015 8-10 Low-value adding services (bit.ly/13zScuZ) Discussion Draft 3 November 2014 14 January 2015 Treaty Abuse (bit.ly/1BQa3go) Discussion Draft 21 November 2014 9 January 2015 Webcast 15 December 2014 6 Update on progress (bit.ly/bepswebcast) 8-10 Commodity transactions (bit.ly/1wEnxq7) Discussion Draft 16 December 2014 6 February 2015 8-10 Profit splits (bit.ly/1yV1v0B) Discussion Draft 16 December 2014 6 February 2015 1 VAT B2C Guidelines (bit.ly/1z0iGOy) Discussion Draft 18 December 2014 20 February 2015 4 Interest Deductions (bit.ly/1GsIUPs) Discussion Draft 18 December 2014 6 February 2015 14 Dispute Resolution (bit.ly/1zsK3ES) Discussion Draft 18 December 2014 16 January 2015 Risk, recharacterisation (bit.ly/1r2U0qN) Discussion Draft 19 December 2014 6 February 2015 8-10 7 PE Status (bit.ly/1toqSJW) Public Consultation 21 January 2015 9 January 2015 6 Treaty Abuse (bit.ly/1BQa3go) Public Consultation 22 January 2015 9 January 2015 14 Dispute Resolution (bit.ly/1zsK3ES) Public Consultation 23 January 2015 9 January 2015 Webcast Early 2015 Discussion Draft Late January 2015 30 days after release Public Consultation 17 February 2015 6 February 2015 Public Consultation 25 February 2015 Registration open soon Public Consultation 19-20 March 2015 Registration open soon Public Consultation 27 March 2015 Update on progress 11 Economic Analysis 4 Interest Deductions (bit.ly/1wZc33K) 1 VAT B2C Guidelines 8-10 Risk, recharacterisation 8-10 Base eroding payments (including commodity transactions and low value adding services) 8-10 Profit splits 11 Data Analysis 12 Disclosure Rules Discussion Draft Late March 2015 30 days after release 3 CFC Rules Discussion Draft Early April 2015 30 days after release 8-10 CCAs Discussion Draft Early April 2015 30 days after release 8-10 Intangibles – ownership; hard to value Discussion Draft Early April 2015 30 days after release Webcast April 2015 Update on progress 12 Disclosure Rules Public Consultation 11 May 2015 3 CFC rules Public Consultation 12 May 2015 Public Consultation June 2015 8-10 CCAs 8-10 Intangibles – ownership; hard to value » View the complete calendar online: » Information about OECD work on BEPS: * All dates are subject to change www.oecd.org/ctp/discussiondrafts.htm www.oecd.org/tax/beps.htm Legend Request for input Discussion Draft Public Consultation Webcast
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